<!DOCTYPE html>
<html>
<head>
<style>
html, body {
    margin: 0;
}
section {
    border: solid green 32px;
    width: 96px;
}
div {
    width: 32px;
    height: 32px;
    border: solid white 32px;
    background: red;
}
</style>
</head>
<body>
<section><div></div></section>
</body>
</html>

